https://www.taxtmi.com/caselaws?id=88714 HDPE circular woven fabrics were not treated as HDPE sacks under Heading 63.01 merely because they were tubular or circular in form, as further cutting and stitching were required before they became finished sacks. The material had not yet acquired the essential character of sacks, and the theory that unfinished fabrics themselves constituted sacks was rejected. Notification No. 65/87-C.E. remained available where the relevant conversion into sacks was completed without the aid of power, so exemption could not be denied solely on an allegation of power use in the manufacturing process. en-us Thu, 24 Apr 1997 00:00:00 +0530 Tue, 20 Sep 2011 17:19:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88714 HDPE circular woven fabrics were not treated as HDPE sacks under Heading 63.01 merely because they were tubular or circular in form, as further cutting and stitching were required before they became finished sacks. The material had not yet acquired the essential character of sacks, and the theory that unfinished fabrics themselves constituted sacks was rejected. Notification No. 65/87-C.E. remained available where the relevant conversion into sacks was completed without the aid of power, so exemption could not be denied solely on an allegation of power use in the manufacturing process. Case-Laws Central Excise Thu, 24 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88714